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TMI Blog2019 (5) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... e eligible. Credit allowed - appeal allowed - decided in favor of appellant. - E/42650/2018 - Final Order No. 40570/2019 - Dated:- 15-3-2019 - Smt. Sulekha Beevi C.S, Judicial Member For the Appellant: Shri S. Sankaravadivelu, Adv. For the Respondent: Shri L. Nandakumar, AC (AR) ORDER Brief facts are that the appellant is a manufacturer of Caustic Soda Lime and Liquid Flouride. They are availing the facility of Cenvat credit on inputs, capital goods and input services. On verification of documents, it was seen that for the period Apr. 06 to Mar. 10, they had availed Cenvat credit on MS Channels, MS Angles, CR Coils, HR Plates, MS Plates etc. It appeared to the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repair and maintenance of capital goods. These were not used as structures or for laying foundation. It is also submitted by him that in the remand proceedings, the appellant had given detailed worksheets showing the used of the impugned goods. The department has not taken any effort to conduct verification in this. Without such verification, it is has been concluded that the appellant has used the impugned goods for support structures. 3. He submitted that the repair and maintenance of the capital goods is absolutely necessary for upkeep of the pollution control machinery. He relied upon the decision in the case of Commissioner of Central Excise, Jaipur Vs M/s. Rajasthan Spinning and Weaving Mills Ltd., reported in 2010 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled worksheets of the use of the impugned goods. It is seen that the goods were used for repair/replacement of parts of capital goods. The department has not conducted any verification even though the Tribunal had provided time to look afresh into the facts leading to the eligibility of credit. It is established that the impugned goods were used for repair and maintenance of capital goods and not for support structures, in particular. 8. The decision in the case of M/s. Rajasthan Spinning and Weaving Mills Ltd., (supra) and M/s. India Cements Ltd., (supra) has considered the same issue wherein it was held that when MS Angles, MS Channels etc., are used for erection of capital goods without which capital goods cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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